Section 281 of inocme tax act,1961

sec 281 will apply when there is any pending proceeding against the assessee from IT Dept, or any tax payable by the assessee or any such sum payable is still to be paid by the assessee then in such cases the assessee cannot tansfer his property / assets by way of gift, exchange,sale or transfer  to any other person. and making such transfer will be declared to be void under this section. if any such transfer has taken place without obtaining the NOC certificate from the A.O. it will we declared as void.